PRIORITY DIRECTIONS FOR MODERNIZING THE TAX SYSTEM IN UZBEKISTAN

Authors

  • Alijon Turayev Samarkand Institute of Economics and Service Associate Professor of the Department of "Investment and Innovations", PhD
  • Nurazim Shukurov Student at Samarkand Institute of Economics and Service

DOI:

https://doi.org/10.55640/

Keywords:

Tax System, Modernization, Fiscal Policy, Tax Administration, Digitalization, Efficiency, Uzbekistan

Abstract

This study examines the priority directions for modernizing the tax system in Uzbekistan, focusing on improving efficiency, transparency, and compliance. It analyzes the structural and procedural aspects of the current tax system and identifies areas requiring reform. The research considers international best practices, digitalization of tax administration, simplification of procedures, and targeted incentives for businesses. Recommendations are provided to enhance fiscal performance, reduce administrative burdens, and ensure sustainable economic development.

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References

1.Bird, R., & Zolt, E. (2019). Modernization of Tax Systems: Best Practices for Developing Economies. Cambridge: Cambridge University Press.

2.Karimov, A. (2021). Digitalization and Reform in the Uzbek Tax System. Tashkent: Finance University Press.

3.Tursunov, B. (2022). Enhancing Tax Efficiency and Compliance through Modernization. Journal of Taxation and Public Finance, 8(3), 45–65.

4.OECD. (2020). Tax Administration in the 21st Century: Modernization and Digitalization. Paris: OECD Publishing.

5.State Tax Committee of the Republic of Uzbekistan. (2023). Tax Code of the Republic of Uzbekistan. Tashkent: Government Printing House.

6.World Bank. (2021). Modernizing Tax Systems: International Case Studies and Recommendations. Washington, D.C.: World Bank Publications.

7.European Commission. (2018). Guidelines on Tax Reform and Administration Modernization. Brussels: European Union.

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Published

2026-01-24

Issue

Vol. 5 No. 01 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

PRIORITY DIRECTIONS FOR MODERNIZING THE TAX SYSTEM IN UZBEKISTAN. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(01), 1992-1994. https://doi.org/10.55640/

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